Preheat the oven to 325 degrees F. Line 2 baking sheets with parchment paper and coat the parchment with cooking spray.
Beat the egg whites in a large bowl with an electric mixer on medium-high speed until foamy. Slowly add the erythritol while continuing to beat. Beat until soft peaks form, about 4 minutes. Beat in the vanilla and salt. Sprinkle the coconut and almond flour over the egg whites, then gently fold them into the egg whites with a rubber spatula until combined.
Scoop heaping tablespoonfuls of the batter and place about 1 inch apart on the prepared baking sheets. Bake until the tops and bottoms are golden brown, 22 to 24 minutes. Let cool 10 minutes on the baking sheets, then transfer to a rack to cool completely. Store at room temperature in an airtight container for up to 3 days.
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